Thanks for the replies.
1) Where the tower has more than 1 receptacle, the calculated load shall be calculated only for the highest receptacle. If a 50 amp breaker, then the 9600 VA value will be used. 9600 VA will the basis of calculation per 551.73(A).....ie.......last sentence in the 1st paragraph (highest rated receptacle).
2) Yes, the supply facility will be the tower (the plug-in pedestal) located next to each RV site.
3) I'm using the 2011 NEC and it also shows the FPN for extreme hot or cold temperatures. In consideration of the FPN and this being a case-by-case basis. I would ask the RV owner to quantify the average site capacity or future site capacity during the summer and winter months. Logically, I would start out by splitting the 36 sites by 50% down to 18 sites, thus increasing the demand factor from 41% to 47% as a minimum. This will provide an increase in amps. Once again, in cases such as this, I think obtaining an average capacity during the summer and winter months would be in order and appropriate to confirm from the park owner. So the $64K question for the owner is "will all 46 of the large sites be utilized all of the time" during summer and winter months? I doubt it:)
Keep in mind, you can only design the electrical distribution system based upon the NEC requirements as well as the estimated loads. How many RV rigs that stay in the park are going to have 240 volt electric hot water heaters, 240 volt electric dryers, 240 volt ranges, 240 volt heaters, etc. all running simultaneously? Far and few in between will have these amenities in my opinion. For example, even a 100 amp service on a 1700 sq feet house with electric appliances will only pull an average of high 80 or low 90 amps in most cases under average Full Load.